ID H0352

Increases the Idaho food tax credit from $100 to $135 per person for tax years 2020 and after, applying to the taxpayer, spouse, and each dependent claimed on the return.

Allows refunds for excess credits when taxes due are less than the total credit allowed, and permits non-filers to claim refunds subject to specific limitations.

Reduces the food tax credit proportionally for individuals who received federal food stamp assistance during any month of the taxable year.

Reduces the food tax credit proportionally for incarcerated individuals based on months not incarcerated during the taxable year.

Authorizes information sharing agreements between the state tax commission and the Idaho Department of Correction and Department of Health and Welfare to identify erroneous food tax credit claims.

Declares an emergency and provides retroactive application to January 1, 2020.